United linked with Bayern's Kroos

Manchester United are being linked with a move for Toni Kroos after Bayern Munich admitted they are struggling to agree terms on a contract extension.

Kroos, 24, is under contract at the Allianz Arena until 2015, but negotiations over an extension have proved fruitless, with Bayern unwilling to match his salary demands. The Germany international's agent, Volker Struth, has reportedly deemed their current offer unacceptable and, for now, discussions appear to have reached a dead end.

United manager David Moyes, who has confirmed he wants to make further signings after completing the Juan Mata deal, attended Bayern's 2-0 victory over Borussia Moenchengladbach. Bild reported that he was there alongside Sascha Breese, one of Kroos' agents and the man responsible for "international contacts."

Despite the speculation, the player insists he remains open-minded about the future and could enter the 2014-15 season without having signed a new deal.

"I can't rule out anything," he told kicker. "No talks are planned in the near future. I am fully focused on the Rueckrunde [second part of the Bundesliga season] now.

"There are worse situations in life. I play for a top club, and under a top coach. I am pleased, and sometime in the future a decision will be made."

Kroos, who played a vital role under Jupp Heycnkes last season, remains an important player for Pep Guardiola and has featured in all but one of Bayern's 15 competitive matches so far this season.

Bayern CEO Karl-Heinz Rummenigge confirmed on Thursday that the stand-off related to money, and Munich newspaper Abendzeitung reports that the player, who currently earns four million euros a year, wants to see his wages doubled to reflect his contribution to the club.